9911796707
TMI Blog2009 (3) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... he Revenue that these are not reimbursable expenses and there is no evidence produced by the appellant for claiming such deductions. – held that - the entire issue needs to be reconsidered by the Adjudicating Authority, without expressing any opinion on the merits of the case. The impugned order is set aside and the appeal is allowed by way of remand to the Adjudicating Authority keeping all issues open, to reconsider the issue and pass an order on merits - ST/Stay/337/2008 in Appeal No. ST/522/2008 - 314/2009 and Stay Order No. 384/2009, - Dated:- 25-3-2009 - S/Shri T.K. Jayaraman, Member (T) and M.V. Ravindran, Member (J) REPRESENTED BY : Shri V.S. Manoj, Advocate, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Section 77 of the Act for the contravention narrated above. (viii) I confirm the demand of recovery of the Cenvat credit Rs. 107/- wrongly taken by them with interest under Rule 14 of the Cenvat Credit Rules, 2004 and (ix) I impose a penalty of Rs. 100/- (Rupees One hundred only) on them under Rule 15 of the Cenvat Credit Rules. 2. After hearing both sides for some time on the stay petition, we find that as the issue lies in a very narrow compass and the stay petition filed by the appellant is allowed and appeal itself is taken up for disposal. 3. Heard both sides and perused the records. 4. The issue involved in this case is regarding the Service Tax demand on the services rendered by the appellants to their principal. The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants have not been able to show what is the exact amount received by them towards EDP expenses which cover computers, its stationery, cartridges, computer maintenance, etc., and it is further not known whether they have paid them to either outside agencies rendering computer services or otherwise. These findings are recorded by the Adjudicating Authority in paragraph 32 of the Order-in-Original. We find from the paper-book, that the appellants have produced few evidences before us as regards the payment of reimbursable expenses made by them to other people. In the absence of any evidence, that these documents were produced before Adjudicating Authority, we would refrain from commenting on them and hold that these evidences should be app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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